Bharathiar University 2008 B.Com Management Accounting - Question Paper

B.com DEGREE exam
Sixth Semester
Part III- Computer Applications
April. 2009
Management Accounting

Time: three Hours Maximum 75 Marks

ans ALL ques.
part – A (10 x one = 10 Marks)
1. The purpose of management accounting is to help the management
(a). In profitable management of the business
(b). By providing significant economic and financial data
(c). In the speedy growth of the business

2. Vertical analysis of financial statement reveals the concerns
(a) Progress (b) Position (c) Prospects

3. When the current ratio is 4:1 and the amount of current liabilities is Rs. 12,000, what is the amount of working capital
(a). Rs. 48,000 (b). Rs 36,000 (c) Rs. 30000 (d). Rs. 60000

4. Return on Investments ratio measures of a business
(a) Profitability (b) Liquidity (c) Safety

5. The term current assets does not include
(a) Payment in advance (b) Bills Receivable (c) Good will

6. An increase in the share premium account is
(a) Application of funds (b) Sources of funds (c) No flow funds

7. Cost – quantity – Profit refers to
(a) Break even analyses (b) Financial analyze (c) cash

8. Marginal costing techniques helps in __________
(a) make or by decision (b) budgets (c) to know working capital

9. Which of the subsequent is functional budget?
(a) Sales budget (b) current budget (c) flexible budget

10. dad of Zero base budgeting
(a) Mr. Zimmy carter (b) Robert N. Antony (c) Malcomn

part - B (5 x 5=25 Marks)

11. (a). State the objectives of Management Accounting.
(or)
(b). discuss the various kinds of financial Statement Analysis

12. (a) From the subsequent details, obtain out:
(i). Current Assets and (ii) Current Liabilities
Current Ratio – 2.5, Working Capital = Rs.90,000
(or)
(b). From the subsequent calculate the value of Stock
Sales – Rs.10,00,000, Gross Profit – 25 %, Stock Turnover Ratio – 10
Closing stock is more than opening stock by Rs.25,000.






13. (a). compute funds from operations from the subsequent profit and loss account.
Profit and loss account
Rs. Rs.

Earning:   Approval pending.